Preface:

I want to begin by saying that I believe that every Christian should desire to support God's Ministry in this earth. To be fair and equitable I believe that the voluntary giving of a tenth of one's income is a good place to start. Whether you believe in basing that on the net or gross income is a matter of perspective which we will discuss shortly.

There is a great deal of teaching about tithing. Some good. some bad, some liberating, some legalistic and binding.

Much preaching about tithing seems to be from a perspective of 'The Law of God'. Using mostly Old Covenant scripture and making tithing a legally binding institution for the New Covenant Believer.

There are those that advocate that the tithe is illegal for the believer, that a believer should give what ever is in his heart to give. No more and no less.

Who is right? I suspect that the whole truth is somewhere in the middle of these two extremes.

So let's begin a search for the whole truth, without bias one way or the other. I think you'll be surprised.

First, though, I want to make it clear that I beleive all Christians should give to their church. The one they regularly attend. The one they can call in an emergency and get help.

Point One.

The tithe can not be a legally binding requirement under grace because James clearly teaches that if we are under any single point of the Law for our justification we are under the whole law and no longer under grace. James 2:10. Paul thoroughly developes this same theme in both Romans and Galatians.

Point Two.

Tithing predates the law. So tithing is not automatically an Old testament Law issue. It is possible to tithe without doing so as a legal obligation or putting ones self under Law. (Though this is very difficult to do with the way most preachers present tithing.)

Point Three.

Tithing must be equitable for the whole church. Paul wrote in 2 Cor. 8:13-14 that he was not interested in putting them in a bind but that there would be equality in the church. So that no one would be relieved while someone else went without.

Point Four.

Tithing was not one of the essentials passed down to the gentile church by the 'Jerusalem Counsel'.

Abraham's Tithe:

The first instance where a tithe is mentioned is in Genesis 14. Lot was was captured and taken away with all the possesions, children, and wealth. Abram pursues, defeats the enemy and reclaims Lot and all that pertains to Lot. He insists on paying off his debt to those that assisted him in his rescue of Lot. He then meets with Melchesidek who blesses Abram. Abram then gives a tenth (tithe) of all the spoil.

I want you to notice that Abram tithed a tenth of what he had with him. As there is no record of him returning home taking an inventory and returning with the tithe. Also notice that Abram gave after he had the victory. He did not tithe to get! And, last there is no record of Abram ever tithing before or after this instance.

Malachi 3:10-11

This passage has to be the most abused scripture in the whole Bible. Why? Because it is almost always taken out of context, and always used to bring Christians under condemnation.

Now, that I've got your attention, let me explain. First, this particular tithe is what is generally known as 'The Welfare Tithe'. Once every three years the tithes were to be distributed to not just to the Levites, but also to the alien, the fatherless, and the widow. Duet. 26:12. I know of no church that gives 33% of it's tithe income to charity, to meet needs in the community, or even in the home congregation. So, how can we preach from this text as if the wrath of God is going to fall on the Believer when the Church Hierarchy is so clearly in violation itself?

I know that the threat is almost always followed by the promise in verse 11. But, when the tithe never gets where it's supposed to go is there any doubt why so few get only condemnation and not blessing?

The use of the tithe

What was the tithe used for? First understand that there wasn't just one person recieveing the tithe in Israel. God's Plan was for the entire tribe of Levi to Minister to the Nation of Israel. They had no inheiritance except the tithe. The tithe was theirs except for a tenth of it which went to the Aaronic Priesthood. So, the 'Five Fold Ministry' actually only got 1%! The staff got the rest.

The Levites provided all the support ministries for the Tabernacle and the Temple. (Which incidently were built entirely by Free-Will Offerings!). The Taberbacle/Temple was the center of Government. All Legal, Judicial, and Spiritual cares were addressed by way of either the Levites or the Aaronic Priesthood. Many of these functions are no longer carried out by the church but, rather by the local and federal governments.

The tithe was calculated from the First Fruits.

This occurred at harvest. Note that only those items which 'survived' to the 'accounting' were tithed on. For livestock this meant they had to be able to pass under the herdsmans' staff and crops have to be harvestable. Theft by raiders was not tithed on. And, I will submit that theft by government is also not a First Fruit.

Tithe on the Net:

Immediately I hear, 'No Way.... It's got to be on the Gross..... The Gross is the First Fruits!' Well, yes and no. Remember that statement about equity in the body of Christ? Consider this some employers add-in an exhorbitant figure in pre-tax income to 'show-off' what 'they' consider their contribution to the employees benefits. Others don't or add-in a very small amount more in keeping with reality. What this means is that a believer making thousands less per year can actually pay more in tithes than another believer while having significantly less net spendable income. For one individual this can mean more than $100.00 a month difference between tithing net and tithing gross. The difference in the last weeks meals on a monthly income.

Next I hear, 'But they can deduct all kinds of things out to lower their net incomes.' Well, true. And while I would question the spirituality of any believer who had his check drafted to pay his mortgage or car payment without considering that an 'immediate' increase. The majority of pre-net deductions are for retirement programs.

Now before you complain about a person investing God's money for the furture, let me ask, Why is it alright for the church to expect instant gratification from a man's tithe, expect him to have faith in God for the future, when 'you' don't beleive he, you, or the church will be around to collect a tithe on both the principle and interest?

Oh, and, don't forget FSA's and MSA's. First, If I am a tither then I will tithe when I recieve that FSA or MSA check. A person has to be honest with himself and His Lord.

Why I want cash:

Well if someone were to give me a car. Not only would I not be able to pay the property taxes on it, I wouldn't have any cash to pay a tithe on it either! But, if it was given by God's grace then God's grace should at least apply to any tithe that may be demanded of me?

Voluntary Tithing on the Net

It is my deep feeling that all believers should give to their local church, voluntarily. All pastors should encourage (not brow beat) their congregations to give. We have an example in scripture that Abram tithed out of the joy and abundant deliverance of God. It is therefore a reasonable expectation and easily self-measurable goal for God's people to give 10% of their net income. Not to get. But, from a full heart.

The inability to tithe may come from many sources. Materialistic Self-Indulgence through Credit Card Debt, theft, fire, accident, low income or just plain bad fortune in this life. Faith is a very hard commodity to value or measure. And, whatsoever is not of faith is sin.

Of these Materialistic Self-Indulgence and Credit Card Debt is perhaps the most pernicious cause of a lack of funding in our churches. It is the premier 'Cares of this Life' or, should we say, 'Weeds of this Life'.

We have a responsibility to rebuke sharply any lifestyle that would cause a believer to get into a position that would encroach upon their willingness to freely give unto God. Debt is Bondage!

We also have a responsibility to minister to those who are not making enough, no matter how tight the belt is, to care for the needs of those of their own households. Note: Nowhere does it say a man is an infidel for not tithing. But, for not meeting the needs of his own family! As for the curse in Malachi 3 consider Galatians 3:13 that curse was nailed to the tree, the blessings remain!

Using Examples:

This is perhaps the most under used scriptural method for encouraging giving. Paul contrasted the Corinthians and Macedonians, as well as others. Barnabas humbly and freely gave, and was recorded in scripture for it. But, there are always those that give for the wrong reason, dying spiritually at the least, like Sapphira and Annanias.